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Overview The purpose and mission of the Foundation are, acting on its own or through affiliates, to support and assist the University of Oregon in its activities by management and administration of Foundation assets representing privately donated funds, by leading advocacy for the University, and by developing, financing, constructing, acquiring and operating facilities for or on behalf of the University. 4

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University-controlled Activities The Foundation receives CONTRIBUTIONS from private gifts and INVESTS those funds for the University of Oregon. DISTRIBUTIONS are made available for University spending, according to the donor’s purpose for the gift: to fund student scholarships, faculty support, academic programs, or capital projects. 8

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CONTRIBUTIONS DONOR CONTRIBUTIONS may be received in the form of: Cash Stock Property CONTRIBUTIONS University-controlled Activities 9

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INVESTMENTS are managed based on the purpose or nature of the asset: The General Investment Program (GIP) includes endowment distributions and gifts that are available for current spending. The Willamette Investment Pool (WIP) primarily includes endowed assets intended to exist in perpetuity. Deferred assets (trusts and gift annuities) available at maturity. Legacy and Intermediate funds available for current spending, managed individually to match cash flow needs. INVESTMENT University-controlled Activities 10

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The Board has authorized DISTRIBUTIONS (monies available for spending) from endowment assets at a rate that maintains, in perpetuity, the investment earning power of the endowment. Currently, this rate approximates 4% of the endowment’s market value on December 31. UNIVERSITYDISTRIBUTIONS University-controlled Activities 11

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CONTRIBUTIONS INVESTMENT DISTRIBUTIONS University-controlled Activity Transaction: Endowment 13 CONTRIBUTION made to an endowment $25,000 check (minimum to establish) Initial investment $25,000 into WIP WIP earnings initial earnings pay gift fee earnings then accrue to endowment market value DISTRIBUTION calculated based on market value made available for spending quarterly Available for spending University makes a request for funds based on endowment purpose and value of accrued distributions

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CONTRIBUTIONS INVESTMENT DISTRIBUTIONS University-controlled Activity Transaction: Restricted Current 14 CONTRIBUTION made to a restricted current fund $1,000 check (minimum to establish) Initial investment $1,000 into GIP GIP earnings earnings are revenue to the Foundation Available for spending University makes a request for funds based on purpose and total value of fund

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Foundation-controlled Activities The Foundation BUDGET is supported by investment income from and management fees on assets under management. Additionally, the Foundation receives Unrestricted CONTRIBUTIONS of private gifts and INVESTS those funds for Foundation-controlled Activities. 17

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INVESTMENTS representing both University-controlled and Foundation-controlled assets are presented (i) on the Statement of Position by type of investment and (ii) in Footnote 4 by management strategy. INVESTMENT Financial Statements 22 Footnote 4 GIP WIP Trust and gift annuities Other investments Statement of Position Marketable securities Limited partnerships Land and buildings Money market and CDs

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DISTRIBUTIONS are presented as expenses on the Statement of Activities by purpose: DISTRIBUTIONS Financial Statements 30 University-controlled Activities Academic program support Facilities and equipment Student aid University administrative support